Any and all persons accepting the custody or control of any part of any such appropriation provided for, who misappropriates or aids in the misappropriation or willful diversion of any part of the same is guilty of a Class E felony, which penalty may be commuted to six (6) months in the workhouse in the discretion of the court, and shall be fined fifty dollars ($50.00) which, when collected, shall be paid into the county school fund.
T.C.A. § 58-4-205